Summary of customs tariffs in Congo (Brazzaville)

Summary:

This article summarizes customs tariffs in Congo (Brazzaville). It mentions factors affecting import tax rates like commodity type, origin, quantity, and use. It also details tax rate calculations involving dutiable price, tariff rate, consumption tax rate, and VAT rate.

Generally speaking, factors that affect the import tax rate of goods include:

Commodity type: Different commodities are subject to different tax rates.

Origin: Commodities from different countries may enjoy different tariff treatments.

Import quantity: Goods imported in large quantities may enjoy preferential tax rates.

Use of import: Raw materials used for production may enjoy lower tax rates.

Tax rate calculation generally involves the following aspects:

Dutiable price: Including the CIF price (cost, insurance and freight) of the goods, tariffs, consumption tax, etc.

Tariff rate: Determined according to the name of the goods, place of origin, etc.

Consumption tax rate: Levied on certain consumer goods, the tax rate depends on the type of goods.

VAT rate: Levied on most goods, the tax rate is generally a fixed proportion.